2015 (11) TMI 150

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....SC And Sri.P.Nandakumar (CLT) JUDGMENT The petitioner, as against Ext.P3 assessment order, has preferred an appeal. Ext.P4, P4(a) are the appeals. The petitioner also filed a waiver application of pre deposit. The petitioner submits that since the proceedings are relating to the period prior to amendment to the Finance Act in the year 2014, without insisting pre deposit, the appeal shall be en....